Alaska

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I tax exempt from state taxes?

IBA/ Travel Card - Yes. Currently Alaska does not have statewide state sales and use tax.

CBA (Purchase Card) - Yes. Currently Alaska does not have statewide state sales and use tax.

*Please note that local sales taxes may be assessed. An example of a local tax in the city Anchorage is a "bed tax" which may be assessed when using the travel card. Government employees are not exempt from the bed tax and must pay when required.

Are there any additional information or instructions?*Arizona Transaction Privilege Tax Ruling: As stated on page three, "Transactions with the United States Government under other business classifications, such as utilities, telecommunications, job printing, commercial lease, transient lodging, restaurant, and prime contracting, are subject to transaction privilege tax." The reasoning for this is because the tax is levied on the seller, and not on the consumer directly, so the Constitutional immunity does not apply, as explained on the top of page three. Therefore, the tax will have to be paid.

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen

Select “Upload” and complete the remaining steps to complete enrollment

California

Am I exempt from state taxes?

IBA/ Travel Card - Exempt from sales tax; may be exempt from occupancy tax depending on the county's policy

The state of California does not charge sales tax at hotels, so federal employees will not have to pay sales tax.

However, California hotels may charge an occupancy tax. This tax is up to each COUNTY, not the state as a whole, on whether or not they will exempt IBAs. Therefore, please visit the county's website for the county to which you are travelling, to download the respective form if they have one.

CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
We encourage all travelers to call the hotel before they travel to know what documentation will be required in California, so they can visit the county website in advance if a form is required.

Who is the main point of contact?
California State Board of Equalization:
(800) 400-7115 or
(916) 445-6362

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen

Select “Upload” and complete the remaining steps to complete enrollment

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 8/06/14

District Of Columbia

Am I exempt from state taxes?

IBA/ Travel Card - NoCBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for DC.

Who is the main point of contact?
DC Office of Tax and Revenue: (202) 727-4829

What forms if any will I need?
In order to receive tax exemption in the state of Florida, a federal government employee needs to present their Federal Government Travel or Purchase card and complete one of the following two options:

The Federal employee can either provide the Exemption Certificate (which is included in Florida Administrative Code Rule 12A-1.038(4)(c)) or

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 4/3/14

Delaware

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

Hawaii

Attention: The State of Hawaii has repealed Act 105 as of June 30, 2013 which means the temporary suspension of exemptions of taxes on federal purchases of goods has been lifted. Therefore, the State of Hawaii will exempt federal government customers from the General Excise Tax for the Purchase of "goods/tangibles" when using a Purchase Card. However, federal government employees will still be charged taxes for "services".

History of Hawaii's Taxation Status: Unlike most states, Hawaii doesn't have a sales tax. Hawaii had previously provided an exemption for sales to the Federal Government prior to releasing Act 105, which suspended this exemption. However, Tax Information Release No. 2013-04 suspends Act 105 and means Hawaii is no longer charging taxes on Federal spending on goods/tangibles when using a GSA Purchase Card.

Illinois

Attention: Illinois levies taxes on the merchant or vendor, which can then be passed on to the cardholder regardless of what type of charge card is used.

Am I exempt from state taxes?

IBA/ Travel Card - NoCBA/ Purchase Card - Only tangible personal property invoiced directly to, and paid by, governmental bodies that have an exemption identification number (E-number) are exempt. Other purchases will not be exempt.

What forms if any will I need?
No forms are required; however, you will need an exemption identification number (or E-number). For information on how to receive an E-number, contact the Illinois Department of Revenue.

Who is the main point of contact?
Illinois Department of Revenue: (800) 732-8866

Kansas

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes only?

IBA/ Travel Card - The cardholder’s state tax lodging is exempt only when on official government travel, has a Government ID, and one the Exemption Certificates below is presented to the hotel. Outside of lodging when using the IBA Travel card other purchases (travel expenses) are taxable if the sixth digit of the account number is 1, 2, 3, or 4.

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen

Select “Upload” and complete the remaining steps to complete enrollment

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 3/31/14

Kentucky

Am I exempt from state taxes?

IBA/ Travel Card - NoCBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Kentucky.

Who is the main point of contact?
Kentucky Department of Revenue: (502) 564-5170

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

Louisiana

Am I exempt from state taxes?

IBA/ Travel Card - NoCBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
Official Louisiana Exemption Certificate forms for:

a) proof of identification that the occupant is an employee or agent of the federal government, and
b) proof that the occupant is traveling at the direction of the federal government during the period of occupancy.

*Note: Although you may be exempt from state taxes, you may be liable to pay local taxes. Please verify local taxes with the point of contact provided below.

Who is the main point of contact?
Massachusetts Department of Revenue, Exempt Organizations Unit:
(617) 887-6367

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 5/29/14

Maryland

Am I exempt from state taxes?

IBA/ Travel Card - NoCBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Maryland.

Who is the main point of contact?
Comptroller of Maryland: (800) 638-2937

Missouri

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Am I exempt from state taxes?

IBA/ Travel Card - IBA cards are exempt from state taxes (only) as long as a Government ID is presented and purchase is behalf of the Government except for motor vehicle rentals. Vehicle rentals are taxable at the time of leasing.CBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for Missouri.

Who is the main point of contact?
Missouri Department of Revenue: (573) 751-2836

What forms if any will I need?New York State and Local Sales and use Tax Exemption Certificate ST-129 for LodgingNote: Form ST-129 cannot be used to claim exemption from locally imposed and administered hotel occupancy taxes, also known as local bed taxes. When presenting the certificate you must also provide Government ID. Government entities are not allowed to use Form ST-119.1 for tax exemption. Only use Form ST-129 to qualify for exemptions. For confirmation of exemption to sellers for purchases please contact (518) 457-2782.

Who is the main point of contact?
New York Department of Taxation and Finance: Sales Tax Information Center: (518) 485-2889

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program
1. Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen
2. On the drop-down menu, select “Your Account”
3. Scroll down to “Settings” and select “Amazon Tax Exemption Program”
4. Upload the Tax Exemption Form
5. Accept the Terms & Conditions, if authorized to do so
6. Select “Upload” and complete the remaining steps to complete enrollment

Note: New York will only provide a form when an agency provides them with their tax ID number.

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

*Updated 4/3/14

New Mexico

Am I exempt from state taxes?

IBA/ Travel Card - NoCBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?
No forms are required for New Mexico.

Who is the main point of contact?
New Mexico Taxation and Revenue Department: (505) 827-0700

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

North Dakota

Am I texempt from state taxes?

IBA/ Travel Card - NoCBA/ Purchase Card - Yes, CBA cards are exempt.

What forms if any will I need?Form SFN 21937 - Exemption Certificate (CBA Travel Only - Hotel and Motel Accommodations)

Who is the main point of contact?
North Dakota Sales & Use Tax: (701) 328-1246
Email: salestax@nd.gov

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program

Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen

Are there any additional information or instructions?
For Information on Pennsylvania Sales, Local Sales Use Hotel Occupancy, and Rental Car Taxes download Retailer’s Information Guide (REV-717) under #7, #8, #8A, and #26.

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program:

Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

Texas

Best Practice: Before booking your hotel, call ahead to verify state tax law compliance. If your hotel does not comply with state tax law, it is recommended that you chose an alternate hotel.

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program:

Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen

Select “Upload” and complete the remaining steps to complete enrollment

Are surcharges allowed in this state?
Even though VISA/ MasterCard have eliminated the prohibition against credit card surcharges, merchants in this state are barred from imposing surcharges because it is illegal under state law.

Amazon Tax Exemption Program (ATEP)
Items purchased through Amazon.com LLC, or its subsidiaries and shipped to this state are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).”

How to Enroll in the Amazon Tax Exemption Program:

Log in to Amazon.com and place your cursor over “Your Account” on the top right corner of the screen